ITAT Chennai Judgments — May 2024

The Tribunal, in the interest of natural justice, decided to grant the assessee another opportunity to present its case. The appeal was restored to the CIT(A) for fresh adjudication after providing a reasonable opportunity of hearing.

The Tribunal condoned the delay and, considering the principle of natural justice, granted the assessee another opportunity to substantiate its case before the lower authorities. This opportunity is subject to a cost of Rs. 5,000/- to be deposited by the assessee.

The Tribunal, invoking the principle of natural justice, granted the assessee another opportunity to present its case. The orders of the lower authorities were set aside, and the matter was remanded to the AO for a de novo assessment.

The Tribunal, considering the principle of natural justice, granted the assessee another opportunity to substantiate their case. The application was restored to the CIT(E) for fresh adjudication after providing a reasonable hearing.

The Tribunal held that the disallowance under Section 143(1) was permissible and that the issue on merits was covered by the Supreme Court decision. However, the CIT(A) had not adjudicated the specific ground regarding PF remittance within 15 days of salary disbursement.

The ITAT, in the interest of natural justice, decided to grant the assessee another opportunity to present its case. The orders of the lower authorities were set aside, and the penalty appeal was restored to the CIT(A) for fresh adjudication.

The Tribunal, while noting the assessee's negligence, restored the appeal to the CIT(A) for fresh adjudication to uphold the principle of natural justice. The legal heir is directed to substantiate their case, failing which the CIT(A) can proceed on merits.

The Tribunal, in the interest of natural justice, granted another opportunity to the assessee to substantiate its case. The appeal was restored back to the CIT(A) for fresh adjudication.

The Tribunal, while acknowledging the assessee's negligence, granted another opportunity for the assessee to present its case, setting aside the lower authorities' orders. The matter was restored to the AO for a fresh assessment.

The Tribunal, considering the principle of natural justice, granted the assessee another opportunity to present its case. The impugned order was set aside, and the appeal was restored to the CIT(A) for fresh adjudication.

The Tribunal, in the interest of natural justice, granted the assessee another opportunity to substantiate their case. The appeal was restored to the CIT(A) for fresh adjudication after providing a reasonable hearing opportunity.

The Tribunal, considering the principle of natural justice, granted the assessee another opportunity to present its case. The orders of the lower authorities were set aside, and the matter was restored to the Assessing Officer for a fresh assessment.

The Tribunal, while acknowledging the assessee's negligence, granted another opportunity for the assessee to present its case before the lower authorities based on the principle of natural justice.

The Tribunal granted another opportunity to the legal heirs of the assessee to present their case. The orders of the lower authorities were set aside, and the matter was restored to the AO for a de novo assessment.

The ITAT, in the interest of natural justice, set aside the CIT(A)'s order and restored the appeal to the CIT(A)'s file for a de novo adjudication. The assessee was directed to substantiate its case.

The Tribunal, while acknowledging the assessee's negligence, restored the appeal to the CIT(A) for de novo adjudication to uphold the principle of natural justice. The assessee is directed to substantiate its case, failing which the CIT(A) can proceed with the existing material.

The Tribunal directed the Assessing Officer to verify if the interest was paid before the due date of filing the return under Section 139(1). If verified, the disallowance should be deleted.

The Tribunal, while acknowledging the assessee's negligence, granted another opportunity for de novo adjudication on merits to uphold natural justice. This is subject to the assessee depositing Rs. 5,000/- within 30 days.

The Tribunal, while acknowledging the assessee's negligence, granted another opportunity for a fresh adjudication by the CIT(A) on principles of natural justice.

The Tribunal granted the assessee another opportunity to present its case, subject to a cost of Rs. 5,000/- to be deposited with the Tamil Nadu State Legal Services Authority. The CIT(A) was directed to conduct a de novo adjudication.

The Tribunal condoned the delay and granted the assessee another opportunity to present its case before the CIT(A) on merits, subject to a cost of Rs. 2,000/-.

The Tribunal, considering the principle of natural justice, granted the assessee another opportunity to present evidence. The issue is restored to the Assessing Officer for fresh adjudication.

The Tribunal held that the application was not time-barred, relying on a co-ordinate bench decision and a Madras High Court ruling that declared a restrictive circular clause as ultra vires. The Tribunal also noted a recent CBDT circular extending the deadline.

The Tribunal, considering the principle of natural justice, granted the assessee another opportunity. The orders of the lower authorities were set aside, and the matter was restored to the AO for a de novo assessment.

The tribunal condoned the delay in filing the appeal. Considering the principle of natural justice, the tribunal set aside the orders of the lower authorities and restored the matter to the Assessing Officer for a fresh assessment.